# Trustees Annual Report and Financial Statements for
Chichester Baptist Church for the period ending 31 December 2022
**Chichester Baptist Church**
|Contents||
|---|---|
|Annual report|1 - 5|
|Independent Examiner’s report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the financial statements|9 - 14|
**Chichester Baptist Church**
## **Charity information Reference and administrative details**
Charity name Chichester Baptist Church Registered charity number 1187869 Church address 124 Sherborne Road Chichester West Sussex PO19 3AW Trustees Ellen Wild (Chair) Minister & Team Leader Roger Hubert Church Ministry Leader Andy Morgan Minister & Youth Ministry Leader Calvin Hollingworth Worship Ministry Leader Tom Snow Treasurer Guy Applebee Secretary Phil Adams Deacon Jo Hawker Deacon Debbie Uren Deacon Ian Crossley Deacon (appointed May 2022) Mark Blaney Deacon (appointed May 2022) Custodian Trustee The Baptist Union Corporation
1
**Chichester Baptist Church**
## **Structure, Governance and Management**
Chichester Baptist Church is a CIO registered with the Charity Commission. It is managed by its Trustees acting on behalf of the Church in accordance with decisions reached by the Church Meeting. Trustees are appointed from within the membership and elected by the Church Meeting. The Ministers of the Church are also Trustees by nature of their office.
The Church Meeting provides an opportunity for all the members to meet for a time of worship, discussion about the direction of the church, its vision & mission, and key decisions about such matters. All members of the Church are encouraged to attend these meetings.
All the Trustees have been briefed on the legal set up of this charity & its constitution and are aware of their obligations and responsibilities through Charity Commission publications. All Trustees have completed and signed Fit and Proper Persons Declarations.
## **Objectives and Activities**
The principal purpose of Chichester Baptist Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.
When planning our programmes and activities for the year, and in the context of the overarching aim of the Church which is the advancement of the Christian faith and “for people to commit to and become more like Jesus”, the Trustees have considered the Commission’s Guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
For details of the main activities undertaken please see achievements and performance.
## **Achievements and Performance**
In the year 2022, the on-going stated aim of the Church to advance the Christian faith in accordance with the Baptist denomination has been followed in a variety of ways. Some of the changes in the ways we met as a result of the pandemic and subsequent challenges continued throughout 2022 whereas in other ways, our regular patterns of meeting together in person were restored and we have been delighted to welcome a number of new people who have been attending our worship services throughout the year.
Our regular Sunday Services are one area where the Christian faith is advanced through worship, teaching and prayer in a variety of different styles. Throughout 2022 we held in person services but also continued to live stream the morning services for those who are unable to attend. With our online/streaming service provision, our services have reached others who would not necessarily have either wanted to or been able to attend actual services in the building. We have continued to seek and pray for our online services to reach others and to advance God’s kingdom in this way.
During 2022 more of our “Alternative Gatherings” were able to resume meeting. Our Alternative Gatherings are another opportunity to meet with the local community and offer support.
2
Walk & Talk organise short walks in the locality with the chance to meet new people, enjoy being outside and to hear a short Christian message if they wish to.
Our Care Home ministry, Cedar Ministry was able to resume albeit in a limited manner as visits to care homes have still been difficult to organise for entirely understandable reasons. Some of the Cedar Ministry teams have sought to maintain contacts with the individual homes during the year.
Our provision of meals for the homeless also continued as we join forces with other churches in the Heart Initiative. This city-wide church initiative seeks to provide a daily hot meal for homeless people on the streets during the wintertime. Several of our members are actively involved in the work of Heart.
A key initiative in response to the Cost-of-Living Crisis was started in the autumn 2022 with fortnightly free family film nights held in our main church building alongside hot refreshments. This could only be undertaken with a huge amount of work from a large team of volunteers to ensure this was delivered safely and well. The response from our local community was tremendous.
A Community Freezer was also established during the autumn 2022 to respond to local needs and teams of volunteers cooked in our kitchen and filled the freezer with free meals as needed and we became aware of many in our wider church family and contacts and friends in the community who benefited from these meals.
In 2021 the Church was able to set up a wellbeing space called ‘Renew Together’ in partnership with Renew Wellbeing. It is a space where people can enjoy a hobby or activity in a peaceful and safe community setting. As well as joining in with activities or bringing their own hobbies along to share with others, we also follow a simple rhythm of prayer. In 2022, this was extended from a monthly Sunday gathering to a monthly Tuesday gathering as well and this space has been well received by those who regularly attend.
During 2022 our weekly Acorns Parent/Carer Toddler group met throughout the year This has been hugely appreciated by those able to attend as a safe space to meet people and allow the young children to interact socially. Both sessions were fully booked throughout the year with a waiting list. Many local families from our community attend this group. Like many of our church activities we are reliant on amazing teams of volunteers to run Acorns.
Our Lunch Club met throughout 2022. Between 20 – 25 older people many of whom were particularly vulnerable and socially isolated have been regularly attending and enjoying freshly prepared meals in the company of others. We were pretty much at full capacity throughout the year, and we receive regular requests from people wanting to come along and we try to accommodate them wherever possible.
Our women’s prayer and Bible study group, Wellspring, was able to meet in person in the building and has flourished. Likewise, many of our homegroups were able to resume in person meetings in homes.
3
Our Thursday & Friday night youth groups and our Discipleship Groups regularly met throughout the year, again in person. Around 50 or so young people attend our Disciple groups which provided huge encouragement and spiritual challenge for the young people attending.
In addition to more formal groups meeting and supporting each other, Staff, Trustees, the Pastoral Care Team, and other leaders have sought to maintain personal contact with individual members of the congregation by making regular pastoral calls and visits.
The Church continues to have a focus on mission both here in the UK and wider afield. The Church continues to support several people in the congregation who work in Christian mission as well as contributing financially to other mission organisations.
A key initiative for the Church remains our Christians Against Poverty (CAP) centre. CAP is a national initiative which provides free debt counselling. The Chichester Debt Centre opened in 2009 and by the end of 2022, 517 families in the local area had been booked in for CAP Debt advice. Of these, over 148 had become debt free because of this initiative in our church, with a total of £ 2,053,158.88 debt cleared. The work of CAP remains a key compassion ministry and it is anticipated that this work will continue to increase in the coming year.
During 2022, the Church remained heavily involved in supporting prayerfully, financially and by providing volunteers for the Chichester Food Bank, Options Pregnancy Advice Service, HEART for the Homeless in Chichester and the Life Centre. Whilst other Churches in Chichester have taken the lead on these initiatives, we have been fully involved in supporting these key initiatives that seek, in their differing ways, to demonstrate the love of Jesus in practical help. The work of the Chichester Food Bank has increased significantly due to the increased demand because of the pandemic and the costof-living crisis. We were also able to host the distribution of Food boxes to families in receipt of Free School Meals at the start of the school holidays. Additionally, we were able to support the work of CAP by distributing Christmas and Easter parcels to all our CAP families.
Our church buildings have been used by a range of other community, voluntary and public sector groups who are active and working in the local community including our local primary and secondary schools and our local residents’ association.
All the activities described above are supported by volunteers, who give their time to the church. We have not included a value for the time of the volunteers in the financial statements, but the Trustees hugely appreciate all the time and support they give. The work of the church would not be possible without them.
In addition to all the work undertaken by volunteers, 2022 also saw the appointment of a new Pastoral Ministry Leader and steps towards the appointment of a Children’s Ministry Leader [this appointment was confirmed in January 2023].
4
## **Financial Review**
The church’s income comes from many individual donors with most donations being made monthly. This income is considered reliable and any decline is likely to take place over a period of time. With this in mind our reserves policy is to hold at least 2 months core expenditure (currently equivalent to £59,000). The current free reserves stand at £223,630 (2021: £194,223).
The Trustees approved the above on 4[th] May 2023 and signed on behalf of the Charity’s Trustees
E Wild T Snow Rev Ellen Wild Tom Snow Team Leader and Chair of Trustees Treasurer
5
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
## **ON THE UNAUDITED ACCOUNTS OF**
## **CHICHESTER BAPTIST CHURCH**
For the purposes of those charity funds on pages 7 to 14 for the period ended 31 December 2022 which require an independent examiner's report, we confirm the following:-
## **Respective Responsibilitiesof Trustees and Examiner**
The charity’s trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
• examine the financial statements (under section 145 of the 2011 Act);
• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act);
- state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes considerations of any unusual items or disclosures in the financial statements, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the financial statements present a "true and fair view" and the report is limited to those matters set out in the statements below.
## **Independent Examiner's Statement**
In connection with my examination, no matter has come to my attention
1) which gives me reasonable cause to believe that, in any material respect, the trustees have not met the requirements:
• to keep accounting records in accordance with s130 of the 2011 Act; and
• to prepare financial statements which agree with the accounting records and to comply with the accounting requirements of the 2011 Act; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
## Alison Morrison
**A Morrison FCA 1 Home Way Petersfield Hants GU31 4EE**
**Date: 24th April 2023**
6
**Statement of Financial Activities For the period ended 31 December 2022**
**Chichester Baptist Church**
|**notes**
Incoming resources from generated funds
Voluntary income
**2**
Investment income
**3**
Income from charitable activities
**4**
Other
**5**
**Total income**
Costs of generating funds
Charitable activities
**6**
Governance costs
**7**
**Total expenditure**
**Income / (expenditure) before transfers**
Transfers between funds
**14**
Gains / (losses) on investment assets
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**
**Net incoming/(outgoing) resources before**
**other gains/(losses)**|**Unrestricted**
**Designated**
**Restricted**
**funds**
**funds**
**funds**
336,990
-
82,217
7
-
-
21,767
-
12,379
-
-
-
**358,764**
**-**
**94,596**
322,224
1,385
76,494
544
-
-
**322,768**
**1,385**
**76,494**
**35,996**
**(1,385)**
**18,102**
(30,905)
25,000
**5,905**
**5,091**
23,615
**24,007**
-
-
-
**5,091**
**23,615**
**24,007**
2,336,082
20,104
22,624
**2,341,173**
**43,719**
**46,631**|**2022**
**Total**
**£**
**419,207**
**7**
**34,146**
**-**
**453,360**
**400,103**
**544**
**400,647**
**52,713**
**-**
**52,713**
**-**
**52,713**
**2,378,810**
**2,431,523**|**Period to**
**December**
**2021**
**Total**
**£**
**363,766**
**299**
**17,083**
**-**|
|---|---|---|---|
||||**381,148**|
||||**358,423**
**486**|
||||**358,909**|
||||**22,239**|
||||**-**|
||||**22,239**
**-**
**22,239**|
||||**2,356,571**|
||||**2,378,810**|
7
**Balance Sheet As at 31December 2022**
**Chichester Baptist Church**
|**notes**
Tangible fixed assets
**10**
**Current Assets**
Debtors
**11**
Bank and cash
Total current assets
**Current Liabilities**
Creditors due within one year
**12**
**Net current assets**
**Creditors**
Amounts falling due after more than
one year
**Total Net Assets**
**Funds**
**14**
Unrestricted
Designated
Restricted|**£**
**£**
2,161,262
2,161,262
19,012
273,427
292,439
22,178
**270,261**
-
**2,431,523**
2,341,173
43,719
46,631
**2,431,523**
**2022**|2,161,963
2,161,963
49,924
191,272
241,196
24,349
**216,847**
-
**2,378,810**
2,336,082
20,104
22,624
**2,378,810**
**2021**
**November to December**|2,161,963
2,161,963
49,924
191,272
241,196
24,349
**216,847**
-
**2,378,810**
2,336,082
20,104
22,624
**2,378,810**
**2021**
**November to December**|
|---|---|---|---|
||||2,161,963
**216,847**
-|
||292,439
22,178|241,196
24,349||
|||||
||||**2,378,810**|
||||2,336,082
20,104
22,624|
||||**2,378,810**|
These accounts were approved by the Trustees on 4th May 2023 and signed on their behalf by
T Snow
## G Applebee
Treasurer
Secretary/Trustee
The attached notes (1 - 14) form part of this statement.
8
**Notes to the financial statements**
**Chichester Baptist Church**
## **1 Accounting polices**
## **Basis of preparation**
The accounts are prepared on the basis of historic cost (except the church building which is valued at the insured value) in accordance with:
- Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2005);
- Accounting Standards, FRS102;
- and the Charities Act 2011.
## **Donations**
Donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
## **Tax reclaims on donations and gifts**
Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.
## **Legacies**
Legacies are accounted for when their receipt is certain and can be properly quantified.
## **Investment income**
Investment income is included in the accounts when receivable.
## **Grants payable**
The Church makes grants to other organisations whose charitable objects complement its work. They are accounted for in the year in which they are paid.
## **Governance costs**
This represents direct expenditure on the governance of the church. Most of the management is carried out without charge by volunteers. This intangible cost is not included in the Statements of Financial Activities but is described in the Trustees' annual report.
## **Fixed assets**
The Church premises are included in the balance sheet at insurance value as per Baptist Union Insurance Company renewal at 29th September 2009. This value is reviewed annually at the year end but is not amended unless there is significant change.
A professional valuation would incur significant cost which would be onerous compared with the additional benefit gained by the use of the accounts.
The Manse premises are stated at cost.
Furniture and Fittings and Computers and Equipment in the church premises are included at cost (less an annual depreciation charge) providing they cost over £1,000.
## **Depreciation**
Depreciation has not been charged on the Church or Manse premises because, in the opinion of the Trustees, the depreciation charge would be insignificant and not material given the high residual value of the asset.
Depreciation on other fixed assets is calculated to write off the cost on a straight-line basis over their expected useful life, at the following rates:
|Furniture and fittings|10%|
|---|---|
|Computer and equipment|20%|
## **Investment**
Investments are shown at market value.
9
**Notes to the financial statements**
**Chichester Baptist Church**
|**2**
**Voluntary income**
Unrestricted
Designated
Restricted
2022
£
£
£
£
Offerings and donations
283,319
-
67,075
350,394
Tax refunds
53,671
-
15,142
68,813
Grants received
-
-
Legacies
-
-
-
Total
336,990
-
82,217
419,207
**3**
**Investment income**
Unrestricted
Designated
Restricted
2022
£
£
£
£
Interest
7
-
-
7
Total
7
-
-
7
**4**
**Incoming resources from charitable activities**
Unrestricted
Designated
Restricted
2022
£
£
£
£
Income from church property
11,760
-
-
11,760
Church events
10,007
-
12,379
22,386
Total
21,767
-
12,379
34,146
**5**
**Other incoming resources**
Unrestricted
Designated
Restricted
2022
£
£
£
£
Other
-
-
-
-
Total
-
-
-
-
**6**
**Charitable activities**
Unrestricted
Designated
Restricted
2022
£
£
£
£
Ministry
229,888
-
23,897
253,785
Mission
45,421
684
51,462
97,567
Establishment
46,915
701
1,135
48,751
Total
322,224
1,385
76,494
400,103
**7**
**Governance costs**
Unrestricted
Designated
Restricted
2022
£
£
£
£
Independent Examination costs
420
-
-
420
Bank charges
124
-
124
Professional fees
-
Total
544
-
-
544|2021
£
300,593
52,320
853
10,000|
|---|---|
||363,766|
||2021
£
299|
||299|
||2021
£
2,122
14,961|
||17,083|
||2021
£
-|
||-|
||2021
£
253,301
66,559
38,563|
||358,423|
||2021
£
360
126
-|
||486|
10
**Notes to the financial statements**
**Chichester Baptist Church**
## **8 Grants payable**
|**Grants payable**|||
|---|---|---|
|BUGB Home Mission
BMS World Mission
Other Mission Organisations/ Care
Total|Unrestricted
Restricted
2022
£
£
£
3,286
1,214
4,500
8,184
766
8,950
19,908
36,266
56,174
31,378
38,246
69,624|2021
£
4,500
8,850
41,697|
|||55,047|
## **9 Staff costs and Trustees expenses**
|**Staff costs and Trustees expenses**|||
|---|---|---|
|Salaries
Social security costs
Pension costs
Total
The average number of employees during the year was:|2022
£
190,705
10,977
15,664
217,346
9|2021
£
184,772
11,173
20,620|
|||216,565|
|||9|
No employee received emoluments (excluding employer pension) in excess of £60,000 during the year.
As Ministers; Ellen Wild was provided with manse accommodation rented by the church from the Minister and her spouse at a cost of £8,442 in the year and related manse expenses amounting to £4,080. Andy Morgan was provided with manse accommodation owned by the church and related manse expenses amounting to £2,635.
No sums were reimbursed to the Trustees for their work as Trustees.
The Church pays pension contributions for its Ministers to the Baptist Pension Scheme, which is an occupational defined contribution scheme. The scheme is a multi employer scheme and it is not possible to identify the assets and liabilities of the scheme which are attributable to the Church. In accordance with FRS17 therefore, the scheme is accounted for as a defined contribution scheme.
The church has also paid into stakeholder pension plans for four other employees, one of whom is a Trustee.
Four Trustees have received remuneration and other benefits in relation to their employment contracts with the church. These payment are made under a provision in the governing document.
Ellen Wild, the Senior Minister/Team Leader received a stipend of £43,221, plus pension contributions of £8,688. Andy Morgan, Minister and Youth Ministry Leader, received a stipend of £24,750 plus pension contributions of £3,075. Roger Hubert, Church Ministry Leader, received remuneration of £20,570. Calvin Hollingworth, Worship Ministry Leader, received remuneration of £22,438 and pension contributions of £2,216.
Total aggregate remuneration paid to key management personnel during the year was £140,115.
11
**Notes to the financial statements**
**Chichester Baptist Church**
## **10 Tangible fixed assets**
|**Cost**
Transferred into CIO
Additions
Carried forward
**Depreciation**
Brought forward
Charge in the year
Elimination in the year
Carried forward
**Net Book Value**
**At 31 December 2022**
At 31 December 2021|Church
Premises
Manses
Furniture and
fittings
Computers
and
equipment
1,912,106
247,753
100,329
7,247
-
-
-
-
1,912,106
247,753
100,329
7,247
-
-
98,225
7,247
-
-
701
-
-
-
-
-
-
-
98,926
7,247
1,912,106
247,753
1,403
-
1,912,106
247,753
2,104
-|**Total**
2,267,435
-|
|---|---|---|
|||2,267,435
105,472
701
-|
|||106,173
2,161,262|
|||2,161,963|
All the fixed assets are used for direct charitable purposes.
|**11 Debtors**
Accrued income
Prepayments and other debtors
Total
**12 Creditors due within one year**
Other creditors
Accruals
Deferred income
Total
**13 Analysis of net assets**
Restricted funds
Designated funds
Unrestricted funds|Fixed Assets
£
-
-
2,161,262|2022
£
15,215
3,797
19,012
2022
£
-
18,713
3,465
22,178
Current Assets
£
46,631
43,719
179,911
270,261|2021
£
47,865
2,059|
|---|---|---|---|
||||49,924|
||||2021
£
4,450
19,899
-|
||||24,349|
||||Total
£
46,631
43,719
2,341,173|
||2,161,262||2,431,523|
12
**Notes to the financial statements**
**Chichester Baptist Church**
|**14 Funds**
**Unrestricted**
General fund
**Designated**
Sinking fund
Major Repairs
Training
Winter Fund
**Restricted**
BMS Donations
CAP
Care
Christmas Offering
Disasters
Film Night
Garden Fund
Home Mission
Ruth Priestley
Tree Appeal
Tools with a Mission
Youth and Children's
Short Term Funds
Winter Family Fund|**Fund balances**
**brought forward**
**Incoming**
**resources**
**Outgoing**
**resources**
**Transfers**
**Fund balances**
**carried forward**
**2,336,082**
358,764
(322,768)
**(30,905)**
**2,341,173**
**20,104**
-
(701)
**5,000**
**24,403**
**-**
-
-
**12,500**
**12,500**
**-**
-
-
**2,500**
**2,500**
**-**
-
(684)
**5,000**
**4,316**
**186**
600
(766)
**-**
**20**
**-**
395
(395)
**-**
**-**
**2,813**
5,955
(4,215)
**(190)**
**4,363**
**733**
2,994
(1,504)
**-**
**2,223**
**3,475**
26,379
(24,351)
**-**
**5,503**
**-**
125
-
**-**
**125**
**(301)**
745
(1,135)
**691**
**-**
**276**
958
(1,214)
**-**
**20**
**100**
7,901
(8,221)
**220**
**-**
**5,138**
15,130
(7,701)
**-**
**12,567**
**37**
-
-
**-**
**37**
**4,161**
12,379
(21,661)
**5,190**
**69**
**6,006**
3,500
(2,735)
**(6)**
**6,765**
**-**
17,535
(2,596)
**-**
**14,939**|
|---|---|
||**2,378,810**
453,360
(400,647)
**-**
**2,431,523**|
13
**Notes to the financial statements**
**Chichester Baptist Church**
## **Unrestricted Funds:**
The Unrestricted Funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
## **Designated and Restricted funds**
**Sinking fund** is a fund set up to put funds aside to replace the boiler, photocopier and flat roof. The funds have been designated by the Trustees.
**Major Repairs** is a fund set up to fund large repairs at the church that are expected in the next few years. The funds have been designated by the Trustees.
**Training fund** is a fund set up for the future training needs of the church. The funds have been designated by the Trustees.
**Winter funds** is a designated fund used to provide meals for the local community during the cost of living crisis. The funds have been deignated by the Trustees.
**BMS Donations** is a holding fund for gifts made to BMS World Mission - these are forwarded regularly.
**CAP** fund holds donations made for our Christians Against Poverty (Debt Counselling) work in the community.
**Care** is a fund for donations made to meeting urgent social needs of those in the local area.
**Christmas Offering** is the offering for Christmas day to be given to a specific charity.
**Disasters** fund holds donations made for immediate response to emergency appeals following international disasters.
**Film night** is a fund set up for income for the film nights held as part of the cost of living crisis to provide warmth, a film and food to the local community.
**Garden Fund** was set up for donations to improve the garden.
**Home Mission** is a holding fund for gifts made to Home Mission - these are forwarded regularly.
**Ruth Priestly** is a resctricted fund for donations for the support of Ruth as a missionary from the church.
**Tree Appeal** holds donations made each Christmas to the particular cause supported by the church. The opening balance represents gifts made during the preceding December. These gifts are passed on early in the year.
**Tools with a Mission** is a holding fund for funds towards the work of restoring second hand tools to good working order prior to being sent abroad.
**Youth and Children's** is used for all activities (midweek, Sunday and during holidays) organised for our own young people and those in the surrounding community.
**Short Term funds** is used to hold funds which have been donated for specific funds which will be paid straight over to the relevant charity.
**Winter Family fund** is a restricted fund given by the church members to support thosse who are struggling with the cost of living crisis.
14